{"id":2093,"date":"2018-01-08T13:15:54","date_gmt":"2018-01-08T13:15:54","guid":{"rendered":"https:\/\/diazloayza.cl\/?p=2093"},"modified":"2024-01-30T17:12:18","modified_gmt":"2024-01-30T20:12:18","slug":"modificaciones-a-la-rav-del-articulo-123-bis-del-codigo-tributario","status":"publish","type":"post","link":"https:\/\/diazloayza.cl\/index.php\/2018\/01\/08\/modificaciones-a-la-rav-del-articulo-123-bis-del-codigo-tributario\/","title":{"rendered":"Modificaciones a la RAV del art\u00edculo 123 bis del C\u00f3digo Tributario"},"content":{"rendered":"\n<p>La reciente Ley N\u00ba 21.039, de 20 de octubre de 2017, que perfecciona la Justicia Tributaria y Aduanera, contiene entre sus normas, como suele suceder, disposiciones que van m\u00e1s all\u00e1 de lo que enuncia su t\u00edtulo. En este caso, se trata de una ley que modifica diversos cuerpos legales y, entre ellos, el C\u00f3digo Tributario, introduciendo no solo la etapa de conciliaci\u00f3n dentro del procedimiento general de reclamo tributario, sino que tambi\u00e9n reformando la impugnaci\u00f3n administrativa previa al reclamo jurisdiccional, esto es, la llamada reposici\u00f3n administrativa voluntaria (\u201cRAV\u201d) en la jerga del SII; denominaci\u00f3n y sigla innecesarias para identificar a una reconsideraci\u00f3n administrativa, cuya peculiaridad no es su car\u00e1cter \u201cvoluntario\u201d (lo que es com\u00fan a todo medio de impugnaci\u00f3n) sino su especialidad al \u00e1mbito administrativo tributario. En efecto, la reposici\u00f3n del art\u00edculo 123 bis, es especial\u00edsima porque no se aplica a cualquier acto o decisi\u00f3n de la Administraci\u00f3n Tributaria, sino que exclusivamente a ciertos actos del SII, como son los indicados en el art\u00edculo 124 del C\u00f3digo Tributario, esto es: \u201cla totalidad o (&#8230;) algunas de las partidas o elementos de una liquidaci\u00f3n, giro, pago o resoluci\u00f3n que incida en el pago de un impuesto o en los elementos que sirvan de base para determinarlo\u201d; en contra de la resoluci\u00f3n administrativa que deniegue cualquiera de las peticiones a que se refiere el art\u00edculo 126, sobre solicitudes de devoluci\u00f3n de impuestos, y tambi\u00e9n, con la reposici\u00f3n en materia de aval\u00faos de bienes ra\u00edces de los art\u00edculos 149 y 150 del mismo C\u00f3digo.Ahora bien, las modificaciones introducidas por la Ley N\u00ba 21.039 consisten en:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Ampliar el plazo de presentaci\u00f3n de la reposici\u00f3n administrativa, pasando de 15 a 30 d\u00edas h\u00e1biles administrativos.<\/li><li>Ampliaci\u00f3n del plazo m\u00e1ximo para resolver y notificar el recurso de 50 a 90 d\u00edas, al cabo del cual opera el silencio administrativo en su vertiente negativa, y;<\/li><li>Consagrar como efecto de la presentaci\u00f3n de la reposici\u00f3n, la suspensi\u00f3n del plazo para deducir el reclamo judicial en contra del acto administrativo impugnado por el recurso.<\/li><\/ol>\n\n\n\n<p>Las reformas antes indicadas, manifiestan una clara intenci\u00f3n del legislador en orden a promover y facilitar la impugnaci\u00f3n administrativa de las actuaciones reclamables, confiriendo para ello un mayor plazo de interposici\u00f3n y, sobretodo, otorgando la garant\u00eda al contribuyente de que mientras el Servicio no resuelva la reposici\u00f3n, efectiva o presuntamente, conservar\u00e1 su acci\u00f3n a la jurisdicci\u00f3n tributaria. No obstante, cabe llamar la atenci\u00f3n sobre que la forma de c\u00f3mputo de los plazos entre la impugnaci\u00f3n administrativa y judicial son distintos, pues mientras en la reposici\u00f3n los plazos corren de lunes a viernes (salvo los inh\u00e1biles), el t\u00e9rmino de 90 d\u00edas para presentar la reclamaci\u00f3n tributaria transcurre de lunes a s\u00e1bado (salvo los inh\u00e1biles), por lo que al cumplirse los 30 d\u00edas para interponer la reposici\u00f3n administrativa, ya habr\u00e1n transcurrido 36 d\u00edas del plazo para reclamar al Tribunal, de lo que se sigue, que desde que el Servicio notifique su decisi\u00f3n sobre el recurso (o transcurrido el plazo m\u00e1ximo legal para ello) al contribuyente le restar\u00e1n 54 d\u00edas h\u00e1biles para deducir su reclamo ante el TTA. Otro efecto que tuvo la reforma introducida al art\u00edculo 123 bis, es que armoniz\u00f3 la reposici\u00f3n que aqu\u00ed comentamos con la consagrada para los procesos de reaval\u00faos generales y modificaciones individuales de aval\u00faos que regulan los art\u00edculos 149 y 150 del C\u00f3digo Tributario, respectivamente, cuyos preceptos ya establec\u00edan el plazo m\u00e1ximo de noventa d\u00edas para resolver y notificar las reposiciones en materia de Impuesto Territorial.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La reciente Ley N\u00ba 21.039, de 20 de octubre de 2017, que perfecciona la Justicia Tributaria y Aduanera, contiene entre sus normas, como suele suceder, disposiciones que van m\u00e1s all\u00e1 de lo que enuncia su t\u00edtulo. En este caso, se trata de una ley que modifica diversos cuerpos legales y, entre ellos, el C\u00f3digo Tributario, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2484,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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